Income Tax Assessment Amendment Regulations 2007 (No. 6) (202 of 2007)
Schedule 1 Amendment
[7] Part 2, paragraph 307-205.02 (1) (a)
substitute
(a) applies to a superannuation income stream or a superannuation annuity, other than:
(i) a superannuation income stream of a type prescribed by regulation 295-385.01; or
(ii) a superannuation income stream or a superannuation annuity for which the rules providing for the income stream or annuity are based on:
(A) an identifiable lump sum amount; or
(B) the amount available in the member’s account; or
(iii) a superannuation income stream that is supported by a superannuation interest that can be valued under paragraph 307-205.02B (a); and
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